Lebaum Corporation uses the weighted average method in its process costing system. Data concerning the second processing department for the most recent month are listed below. 400 units Production data: Units in process, beginning: (materials 60% complete conversion 20% complete) Units transferred in during the month from the preceding department: Units completed and transferred out during the month: Units in process, ending: (materials 40% complete; conversion 80% complete) 1.200 units 1,000 units units $ 27,752 Cost data: Work in process, beginning: (consists of cost transferred in. $12,400; materials cost, $7.838; and conversion cost $7,514) Costs transferred in during the month: Materials cost added during the month: Conversion costs incurred during the month: $ 126,000 $ 82,000 $ 108,000 What is the cost of units completed and transferred out? (Choose the closest answer) Multiple Choice . $237000